Courses 2011 - 2012

LAW T 545 International Taxation Of Intellectual Property

Credits: 2

Many U.S. companies are looking to maximize the value of their intangible property by exploiting it outside the U.S. However, such international transfers of intangible property can be fraught with tax traps for the unwary. This course provides an overview of the tax consequences of various types of common commercial arrangements that involve the development, ownership, and use of intangible property within multinational groups and highlights some of the more tax efficient arrangements such as research and licensing arrangements, cost sharing arrangements, and the use of intangible holding companies. Prerequisite or concurrent: T515 International Taxation I or T516 International Taxation II.